Jurnal Paradigma Akuntansi
Vol. 5 No. 2 (2023): April 2023

FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEND POLICY DENGAN PROFITABILITY SEBAGAI VARIABEL MODERASI

Angelica Angelica (Unknown)
Rini Tri Hastuti (Unknown)



Article Info

Publish Date
08 Apr 2023

Abstract

This study aims to determine the effect of liquidity and total asset turnover on dividend policy with profitability as a moderating variable in manufacturing companies listed in the Indonesian Stock Exchange in 2018-2020. The sample was selected using the purposive sampling method, and the valid data were 39 companies. The data processing technique in this study uses multiple regression analysis assisted by Eviews version 12 and Microsoft Excel 2010. This study indicates that liquidity and total asset turnover have an insignificant negative impact on dividend policy. Profitability doesn't moderate the effect of liquidity on dividend policy. However, profitability can moderate the effect of total asset turnover ondividend policy. The implication of this research is to know the importance of analyzing the company's performance to improve dividend policy and attract investors to invest.

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Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...